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AMERICAN PETROFINA CO. OF TEXAS v. NANCE

No. 86-2086.

859 F.2d 840 (1988)

AMERICAN PETROFINA COMPANY OF TEXAS, a Delaware corporation et al., Plaintiffs-Appellees, v. Odie A. NANCE, Robert L. Wadley and Don Kilpatrick, Members of the Oklahoma Tax Commission, Defendants-Appellants.

United States Court of Appeals, Tenth Circuit.

October 14, 1988.

Attorney(s) appearing for the Case

Clyde A. Muchmore (Barbara Snow Gilbert and Harvey D. Ellis, Jr. with him on the brief), of Crowe & Dunlevy, Oklahoma City, Okl., for plaintiffs-appellees.

Douglas M. Stevens, Asst. Gen. Counsel (J. Lawrence Blankenship, Gen. Counsel and Donna E. Cox, First Asst. Gen. Counsel, on the brief), of the Oklahoma Tax Com'n, Oklahoma City, Okl., for defendants-appellants.

Before SEYMOUR, MOORE and BALDOCK, Circuit Judges.

BALDOCK, Circuit Judge.

Plaintiffs-appellees are corporations engaged in the production of oil and gas within Oklahoma. They filed this action under 28 U.S.C. § 1331 in district court to challenge the constitutionality of the state's Uniform Disposition of Unclaimed Property Act, Okla.Stat.Ann. tit. 60, §§ 651-687 (1971), and its 1984 amendments, Okla.Stat.Ann. tit. 60, §§ 658.2-658.8 (Supp.1988)...

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